Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-32 - CO-OPERATIVES AND MUTUAL ENTITIES  

Division 316 - Demutualisation of friendly society health or life insurers  

Subdivision 316-D - Lost policy holders trust  

Effects of CGT events happening to interests and assets in trust

SECTION 316-160  

316-160   Disregarding beneficiaries ' capital gains and losses, except some involving receipt of money  

Disregard a * capital gain or * capital loss of a beneficiary of the lost policy holders trust from a * CGT event that happens to the beneficiary ' s interest in the trust.